If an employee who has made the election provided under section 5-158b-1 dies before completion of the deductions under such election, and if he has in effect a husband and wife option as provided by section 5-165 of the general statutes which has been approved by the retirment commission, his spouse may complete, within ninety days from the death of the employee, the payment of the amount due. Upon such completion, such spouse shall be entitled to the same retirement salary, commencing at the death of the employee, as if the state had not made contributions on the salary of the employee under the social security agreement.
Conn. Agencies Regs. § 5-158b-2